Einde inhoudsopgave
The EU VAT Treatment of Vouchers (FM nr. 157) 2019/7.1
7.1 Bartering as (part of) a promotional activity
Dr. J.B.O. Bijl, datum 01-05-2019
- Datum
01-05-2019
- Auteur
Dr. J.B.O. Bijl
- JCDI
JCDI:ADS597161:1
- Vakgebied(en)
Omzetbelasting / Levering van goederen en diensten
Omzetbelasting / Bijzondere OB-regelingen
Omzetbelasting / Vergoeding
Voetnoten
Voetnoten
The CJEU ruled on the VAT consequences of a very similar barter exchange in CJEU case C-33/93, Empire Stores Ltd v Commissioners of Customs and Excise, ECLI:EU:C:1994:225.
The CJEU ruled on the VAT consequences of a very similar barter exchange in case CJEU case 230/87, Naturally Yours Cosmetics Limited v Commissioners of Customs and Excise, ECLI:EU:C:1988:508.
The CJEU ruled on the VAT consequences of a very similar barter exchange in case C-409/98, Commissioners of Customs & Excise v Mirror Group plc., ECLI:EU:C:2001:524.
A. Sanders, J.B.O. Bijl, Bloggen en vloggen: #btw?, BtwBrief 2016/93, Wolters Kluwer, Netherlands.
See, for example, S. Pfeiffer, VAT on “Free” Electronic Services?, 27 Int'l VAT Monitor 3 (2016), Journals IBFD.
Bartering can be part of promotional activities. Examples of promotional activities that include bartering are:
Trading in used goods (old shoes, old laptop computer) for a ‘discount’ on new goods or services,
Allowing a retailer to use your personal information combined with your personal purchase history to grant you personalised discounts and/or make you personalised offers,
A manufacturer granting a retailer a discount on the ‘normal’ price of his products in return for which the retailer will display the products in a more noticeable or attractive store (shelf) location,
Introducing a friend as a potential client to a mail order company in exchange for a ‘free’ gift,1
‘Tupperware parties’ where the host to a party receives a ‘free’ gift for hosting a (successful) party,2
Sponsoring in kind (e.g. supplying a car for every player in the first team of a football club in exchange for the car’s brand name on the shirts of the players),
Allowing an ‘anchor tenant’ to use floor space in a building for no rent because he attracts other tenants (i.e. some sort of ‘advertisement services’ exchanged for use of floor space),3
Writing or recording an on-line review (blogging, vlogging) of certain products in return for goods or services from the business selling or manufacturing the reviewed products,4 and
Allowing the use of personal (user) data in return for the access to and use of social media.5